Revisions for LBTT3049 - Green Freeports
The Green Freeports as a whole came into effect from 1 October 2023. Relief claims are applicable to designated tax sites only.
Scotland currently have two Green Freeports:
Inverness and Cromarty Green Freeport
Forth Green Freeport
The designation of tax sites for Inverness and Cromarty Green Freeport is with effect from 8 April 2024.
Tax Sites include:
- Deephaven
- Invergordon
- Nigg
Please note the designation of tax sites for Forth Green Freeport is yet to be confirmed.
Contents
Green Freeports
Legislation
Key terms
Green Freeports the relief
Revisions allow you to track differences between multiple versions of your content, and revert to older versions.
| Revision | Operations |
|---|---|
| 27 March 2024 by nathan.ferguson | Current revision |
| 3 January 2024 by olta.sema | |
| 27 September 2023 by nathan.ferguson |